1988 (7) TMI 401

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....L, J.-This is a reference under section 44(1) of the M.P. General Sales Tax Act, 1958, read with section 9(2) of the Central Sales Tax Act, 1956, at the instance of the department. The Board of Revenue has referred the following questions of law to this Court for decision: "1. Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the consideration paid ....

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....aimed exemption from payment of Central sales tax on the basis of a notification issued by the State Government under section 8(5) of the Central Sales Tax Act, by contending that it had purchased the mahul leaves after payment of full sales tax to the Forest Department and, therefore, they were tax-paid goods. The contention of the assessee was rejected by the assessing authority as also by the f....

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....argeable on a licence to collect mahul leaves or any other forest produce granted by the State. There is also no prohibition against sale of mahul leaves or any other forest produce to a person who had been granted a licence to (collect mahul leaves or any other forest produce. The fact that sales tax in respect of mahul leaves was realised from the assessee by the Forest Department of the State o....